Blockchain is a disruptive, decentralized, replicable, distributed ledger technology with the
potential to change the conventional business landscape in banking and finance. This study …

This paper profiled blockchain studies in information systems (IS) journals from 2016 to
2022. Drawing on the 443 selected articles from 77 IS journals, we proposed a classification …

Blockchain technology has the potential to impact the performance of small-and-medium
enterprises (SMEs). A theoretical model using Technology-Organization-Environment …

Recommendations for the development of a state internal audit system in conditions of using
digital technologies have been elaborated. It was established that the procedures of …

Purpose While the three lines model (TLM) provides an organizational structure to execute
risk and control duties, research and practice show limitations in the model's …

The Bitcoin Network is a sophisticated accounting system that allows its underlying
cryptocurrency to be trusted even in the absence of a reliable financial authority. Given its …

In this article, I cumulate previous research findings indicating that blockchain technology
can articulate a real-time, valid, and transparent accounting environment, while …

With the increasingly serious global environmental pollution problem, the ESG system
established on the sustainable development theory has attracted the attention of all the …

Distributed ledger technology or blockchain is an effervescent innovation technology that
has drawn significant attention from numerous stakeholders, such as financial institutions …

Abstract Purpose–This Master's thesis offers a structured literature review on the subject of
using blockchain in accounting. The author summarizes the current state of the research, the …